Rianto, Agus (2022) Sistem Akuntansi Pemberian Pinjaman Kredit Pada Koperasi Bina Usaha Kampung Benayah Kecamatan Pusako Kabupaten Siak. Undergraduate thesis, Politeknik Negeri Bengkalis.
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Abstract
This study aims to determine the accounting system and procedures for granting credit loans at the Cooperative for Business Development in Benayah Village, Pusako District, Siak Regency. The test is carried out by looking at the existing facts regarding the credit lending system in cooperatives. This study used descriptive qualitative method. The type of data collection used is documentation and interviewing the manager of the savings and loan unit. The results of this study indicate that the accounting system and procedures for granting credit loans in business development cooperatives start from showing their identity, bringing a group recommendation letter, conducting interviews, agreeing on the loan amount to disbursing funds. However, at the time of applying for a credit loan, there were still many administrators and members who did not comply with the specified procedures. This can be seen from the available evidence that many members ask for a postponement which causes arrears so that it becomes the cause of bad loans.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Accounting System, Credit Granting Procedure, Cooperative. | ||||||||
| Subjects: | 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi | ||||||||
| Divisions: | Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR | ||||||||
| Depositing User: | Akuntansi Keuangan Publik A | ||||||||
| Date Deposited: | 26 Aug 2022 16:31 | ||||||||
| Last Modified: | 26 Aug 2022 16:31 | ||||||||
| URI: | http://eprints.polbeng.ac.id/id/eprint/5399 |
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